Tax Services

Spott, Lucey & Wall, Inc. works with many of our clients on international business and tax affairs. We handle matters for foreign corporations investing in or owning United States businesses, foreign citizens working in the United States, as well as U.S. citizens and residents working abroad.

Our corporate services include functioning as our clients' "tax department" when the scope of tax requirements is complex but does not warrant maintaining a full time tax staff. Our tax department services would include all areas of taxation including local property, payroll, sales and use, gross receipts, and multi-state income.

Spott, Lucey & Wall, Inc. provides personalized planning services. We assist clients in making financial and business decisions. We also represent our clients in disputes with tax authorities.

Business Income Tax Services

Income Tax Compliance
Spott, Lucey & Wall, Inc. provides federal and state income tax preparation services for businesses, specializing especially in foreign-owned U.S. businesses, foreign businesses operating as a branch in the U.S., and U.S. businesses operating subsidiaries in foreign jurisdictions. We can help explain the complex income tax rules, elections, and disclosures that should be considered by your business. 

Income Tax Consulting for Businesses
Our firm routinely assists our clients with income tax consulting matters for businesses, including entity structuring questions, stock-based compensation issues,  evaluation of applicable income tax treaty provisions, and much more. Our firm is able to help solve any complex income tax challenge or question. We are able to assist our client’s determine the most tax efficient solution in order to achieve our client’s goals in an international market. 

Specific Areas of Expertise
Each member of our team is a professional with a strong academic background and in-depth practical experience. Our senior managers and partners have all developed a different area of international tax expertise, which our firm leverages to help identify and solve complex international issues. These areas include:

• Foreign-owned U.S. corporations operating in the United States

• Foreign corporation’s operating as a Branch in the United States

• Global Intangible Low-Tax Income (GILTI) 

• Subpart F evaluations, inclusions, and disclosures

Individual Income Tax Services

Our firm is composed of professionals who are experts in international tax for individuals. We routinely assist foreign nationals with U.S. in-bound pre-immigration planning, structuring their income and assets for global tax efficiency, annual U.S. income tax compliance, and U.S. tax expatriation, and more. We are able to assist our client’s determine the most tax efficient solution in order to achieve our client’s goals. 

Individual Income Tax Compliance
Spott, Lucey & Wall, Inc. provides federal and state income tax preparation services for individuals, specializing especially in foreign nationals visiting and working in the United States, U.S. citizens and residents who are living and working in a foreign jurisdiction, and high net-worth individuals with complex fact patterns.  

Income Tax Consulting for Individuals
Our firm routinely assists our clients with income tax consulting matters for individuals, including pre-immigration tax planning, expatriation tax planning, stock-based compensation issues, evaluation of applicable income tax treaty provisions, and much more. 

Specific Areas of Expertise
Each member of our team is a professional with a strong academic background and in-depth practical experience. Our senior managers and partners have all developed a different area of international tax expertise, which our firm leverages to help identify and solve complex international issues. These areas include:

• Pre-immigration U.S. income tax planning

• Foreign Nationals visiting and working in the U.S.

• U.S. expatriation income tax planning, consulting, and compliance

• U.S. citizens and residents living and working outside of the U.S. 

• Foreign Investment in Real Property Tax Act (FIRPTA)

• U.S. taxation of foreign pension and retirement plans